Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 44

It is always a good idea for auditors to begin an audit with the professional skepticism characterized by the assumption that
A) A potential conflict of interest always exists between the auditor and the management of the enterprise under audit.
B) In audits of financial statements, the auditor acts exclusively in the capacity of an auditor.
C) The professional status of the independent auditor imposes commensurate professional obligations.
D) Financial statements and financial data are verifiable.